https://www.taxtmi.com/highlights?id=51379 Assessment u/s 153A - action of the JCIT u/s 153D is to be regarded as perfunctory and mechanical in subversion of the spirit of Section 153D. Such symbolic approval is unfounded in law. As a corollary, in the absence of any valid approval u/s 153D, the respective assessment orders giving cause of action in the form of captioned appeals requires to be quashed on this score also. en-us Thu, 23 Jan 2020 13:01:37 +0530 Thu, 23 Jan 2020 13:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51379 Assessment u/s 153A - action of the JCIT u/s 153D is to be regarded as perfunctory and mechanical in subversion of the spirit of Section 153D. Such symbolic approval is unfounded in law. As a corollary, in the absence of any valid approval u/s 153D, the respective assessment orders giving cause of action in the form of captioned appeals requires to be quashed on this score also. Highlights Income Tax Thu, 23 Jan 2020 13:01:37 +0530 https://www.taxtmi.com/highlights?id=51379